Extended limitation period u/s. 73 is not invokable if existence of bona fide belief is proved

HIGH COURT OF GUJARAT Commissioner of Central Excise, Ahmedabad Versus Nita Textiles & Industries TAX APPEAL NO. 1263 OF 2011 SEPTEMBER 17, 2012 ORDER Akil Kureshi, J. Department has preferred this appeal calling in question the judgment of the Customs, Excise and Service Tax Appellate Tribunal (‘the Tribunal’ for short) dated 23.2.11. Following questions have been raised for our consideration : “1.  Whether in facts and circumstances of the case, the Tribunal was justified in holding that the demand was barred by limitation?  2.  Whether in the facts ...